ISSAIs

ISSAIs, or International Standards of Supreme Audit Institutions, are a globally recognized set of auditing standards and guidance issued by the International Organization of Supreme Audit Institutions (INTOSAI). They are designed to assist Supreme Audit Institutions in conducting independent, professional, and consistent audits of government entities and public sector programs.

The ISSAIs cover core auditing activities, including financial, performance, and compliance auditing, as well as related governance and ethical requirements such as independence, integrity, professional skepticism, due professional care, and quality control. They provide a framework intended to promote credibility and accountability in public sector auditing.

The ISSAI framework is organized to provide high-level principles, audit standards, and implementation guidance. They are intended to be applicable to SAIs in diverse national contexts while allowing adaptation to local legal and institutional frameworks. INTOSAI periodically revises the ISSAIs to reflect evolving public sector realities, emerging risks, and international best practices.

National SAIs typically use ISSAIs as the basis for their audit manuals and procedures, often supplementing them with country-specific rules and training. Adoption varies by country, and some SAIs may align ISSAIs with other international standards, such as financial reporting frameworks and performance measurement criteria, to ensure comparability and accountability.

The ISSAI framework complements other INTOSAI standards and guidance, such as practice notes and implementation guides, aimed at operationalizing the standards in real audits. In summary, ISSAIs provide a comprehensive, globally recognized framework for public sector auditing, promoting consistency, transparency, and accountability across SAIs worldwide.